October 3, 2003
CLA-2-62:RR:NC:3:353 J89345CATEGORY:CLASSIFICATIONTARIFF NO.:6110.30.3055; 6104.53.2020; 6505.90.7090; 6307.90.9889; 9503.90.0080; 4820.90.0000.
Ms. Dana N. Mobley
J.C. Penney Purchasing Corp.
P.O. Box 10001
Dallas, TX 75301RE: The tariff classification of a doctor’s kit from Hong Kong.
Dear Ms. Mobley:
This ruling replaces NY H89118, dated March 8, 2002. That ruling did not contain a statement regarding the case of Rubies Costume Company vs. the United States. The correct ruling is as follows.
Your submitted sample, style 651-2267 is a children’s doctors kit. The sample includes “scrubs”, a child’s uni-sex pair of pants and a top of 65% polyester and 35% cotton woven fabric. The pants feature an elasticized waist and elasticized bottoms. The top features overcast short sleeves, an overcast neckline and bottom and a back opening secured with three hook and loop closures. Also included are a surgical head covering and face mask. There are various toy plastic medical instruments including: a stethoscope, reflex hammer, needle and ear examination tool. Finally, there is a small cardboard patient record card.
When the HTS was written, it removed textile costumes from classification within Chapter 95 by operation of Note 1 (e). Further, the remaining costumes (not of textile) were move from the toy provision (where it had been in TSUSA) to the festive, carnival and other entertainment Heading (9505). At the same time, the following language was included in the Explanatory Notes for 9503.70:
“Outfits” are two or more different articles put up in the same packing for retail sale without repacking, specific to a particular type of recreation, work, person or profession”
Because of that history, Customs concluded that outfits of 9503.70 are for role-play. The necessary “tools of the trade” are all that is needed to create the activity, work, or profession the child is imitating. These “tools” are frequently toys such as weapons, wands, fake make-up, or high heels. However, they can be non-toy articles such as imitation jewelry, make-up, and other gown-up items. Outfits of 9503.70 can not contain wearing apparel.
The doctor’s outfit consists of two garments, a top and pants. Note 13 of Section XI, of the HTSUSA, requires that the textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately.
The applicable subheading for the top will be 6206.40.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of man-made fibers: other: other, other: girls’: other. The duty rate will be 27.2 percent ad valorem.
The applicable subheading for the bottoms will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, . . ., trousers: . . .: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: trousers and breeches: girls’: other. The duty rate will be 29 percent ad valorem.
The applicable subheading for the head covering will be 6505.90.7090, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: other: of man-made fibers: other: wholly or in part of braid, other: other: other. The duty rate will be 6.9 percent ad valorem.
The applicable subheading for the face mask will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other, other. The duty rate will be 7 percent ad valorem.
The applicable subheading for the plastic instruments will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; . . . : other, other. The duty rate will be Free.
The applicable subheading for the patient record card will be 4820.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for registers, account books, . . ., of paper or paperboard: other. The duty rate will be 1.1 percent ad valorem.
The top falls within textile category designation 641. The pants fall within textile category designation 648. The head covering falls within textile category designation 659.
This merchandise is being classified in accordance with the Court of International Trade decision in Rubie's Costume Company v. United States, 196 F. Supp. 2d 1320 (2002). The case has been appealed and the United States Court of Appeals for the Federal Circuit has issued a decision, App.No. 02-1373, on August 1, 2003, which will not be implemented until the end of the appeal period. See 19 CFR 176.31(b). The merchandise will be exempt from export visa and quota requirements until further notice. See Federal Register, June 25, 2002 (Volume 67, Number 122, Page 42760).
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,